Acceptance criteria, protocols and authority rules are versioned and cannot be rewritten retroactively.
Institutions can see what changed, what it affects and whether an existing acceptance record requires acknowledgement or reassessment.
Version and change control
IAS changelog
Every release records materiality, affected components, migration impact and review requirements. Active institutional outcomes remain bound to the version and evidence set originally reviewed unless the receiving institution expressly accepts a change.
Active IAS-5 and IAS-6 outcomes receive a protected impact notice when reassessment may be required.
The receiving institution decides whether to acknowledge, condition, re-review or discontinue reliance.
Controlled release history
Version register
Latest release first.
Reliance continuity
How changes affect accepted reviews
Identify whether the release changes presentation, workflow, criteria, assurance protocol, authority logic or decision status.
Presentation-only changes do not alter active reliance. Material governance changes may require institutional acknowledgement or reassessment.
Protected change notices link the new version to each active IAS-5 or IAS-6 outcome potentially affected.
The outcome remains unchanged, becomes conditional, enters reassessment or is withdrawn only through an authorised institutional record.